1.audit 审计 c,3'wnui
2.attestation 鉴证 v^y}lT
3.credibility 可信赖程度 Uxj<x`<1x
4.audit of financial statements 财务报表审计 lp37irI:
5.agreed-upon procedures 执行商定程序 >
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6.high levels of assurance 高水平保证 /8P4%[\
7.compilation 编制 =UI,+P:
8.reliability 可靠性 97:t29N
9.relevance 相关性 X~IRpzC
10.professional skepticism 职业谨慎
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11.objectivity 客观性 Mhu5
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12. professional competence 专业胜任能力 J]kP`
13.Senior/CPA-in-charge 项目经理 _rWM]
14.audit engagement letter 业务约定书 i/C
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15.recurring audit 连续审计 LV[66<T
16.the client 委托人 PsF- 9&_
17.change CPA 更换注册会计师 !:g>CDA
18.the existing CPA 现任注册会计师 vy2*BTU?
19.the successor CPA 后任注册会计师 `g4Ekp'Rp[
20.the preceding CPA前任注册会计师 qb>|n1F_
21.issue the audit report 出具审计报告 !9e\O5PmO
22.expert 专家 Xa@ _^oL
23.the board of directors 董事会 ,N))=/
24.knowledge of the entity‘ s business 了解被审计单位情况 `[C v-
25.assess material misstatement risks评估重大错报风险 &2P:A
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Hm.&f2|(
27.a general knowledge of —— 初步了解―――的情况 c1)BGy li
28.a more knowledge of—— 进一步了解的情况 =hOj8;2
29.the prior year‘s working papers 以前年度工作底稿 X1
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30.minutes of meeting 会议纪要 oneSg
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31.business risks 经营风险
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32.appropriateness 适当性 f2R+5`
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33.accounting estimate 会计估计 8zWBXV
34.management representations 管理层声明 *1I
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35.going concern assumption 持续经营假设 s$DT.cvO
36.audit plan 审计计划 }K#&5E
37.significant audit areas 重点审计领域 0%qctZy
38.error 错误 A^= Hu,"e
39.fraud舞弊 t`Y1.]@U
40.modified or additional procedures 修改或追加审计程序 mhJOR'2
41.misappropriation of assets 侵占资产 #Tg|aW$(*
42.transactions without substance 虚假交易 Y|x6g(b
43.unusual pressures 异常压力 YfrTvKX
44.the suspected noncompliance 涉嫌存在违法行为 *'`3]!A
45.materialiy 重要性 &Gy'AUz-
46.exceed the materiality level 超过重要性水平 c^dl+-{Mc
47.approach the materiality level 接近重要性水平 [6RV'7`Abj
48.an acceptably low level 可接受水平 +lDGr/
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 8Ji
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50.misstatements or omissions 错报或漏报 "PDS
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51.aggregate 总计 )z4kP09
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 DoCQFSL
54.perform additional audit procedures 实施追加的审计程序 -;/@;W
55.audit risk 审计风险 <5!RAdaj+
56.detection risk 检查风险 v#<+n{B
57.inappropriate audit opinion 不适当的审计意见 i-"h"nF"
58.material misstatement 重大的错报 $U"P+
59.tolerable misstatement 可容忍错报 +hKPOFa'
60.the acceptable level of detection risk 可接受的检查风险